I don't think you've got the acres per hour right. If you are pulling easier you're using less fuel. You are calculating the 4040 with a 30% more efficient engine will use 35% more fuel. That is just plain wrong. If you hook the 4040 to the same plow as the D it will still use less fuel. The D will likely struggle with 3-16's not four, and the 4040, to put out 90 hp, will really be eating up the ground. You're figuring the 4040, with over double the HP, will only pull one more bottom, and at a slower speed.
If the D can plow 2 acres per hour (which I doubt but my D is a two speed, but you're in second) the 4040 should push 5 acres per hour to use 90 HP, or it's not at rated HP and it will use less fuel.
If you want to farm with a D have at it. I use Farmall M's, and they are pretty efficient. Up to 12 hp-hr/gal. But don't try to justify the D on efficiency.
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Today's Featured Article - Using Your Tractor: Creating a Seed Bed - by Chris Pratt. When I bought my first old tractor, I had only one idea in mind. It wasn't the preservation of old iron since at that time, I was unaware that people even did this. It wasn't to show off my restoration skills (though I had tried my hand at a couple of old motorcycles in my teens and if I recall correctly, those old motorcycles were sold in boxes about one quarter finished). It wasn't to relive memories of Grampa, Dad or myself out on the back 40 nursing the Farmall pulling too many b
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